Evaluasi Sistem Pengendalian Intern terhadap Prosedur Penggajian Pegawai Negeri Sipil pada Sekretariat Direktorat Jendral Perhubungan Udara

Chalimatun Sa’Diah • Khalisah Visiana Subekti

Abstract

This study aims to know about the system internal control procedures salary of civil servants in accordance with components COSO and PP the government regulation No.60 2008 in Sekretariat Direktorat Jenderal Perhubungan Udara. Data collections method used observation, interview, and the library study. While the method of analysis the data used qualitative analysis. The research has been done can be concluded that the existence of the structure of the organization have limits the authority and responsibility of the separation a duty in any activity and authorizing proper. Internal control system of the recitation civil servants or PNS in Sekretariat Direktorat Jenderal Perhubungan Udara shows that controllinggood. There are separation functions corresponding to those of the structure of the organization, system authorization and procedures recording good, and practices that kind in the implementation of the function of all organizational unit.   Keywords:Internal control system, system, procedure salary

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Journal

Jurnal Mahasiswa Bina Insani

Jurnal Mahasiswa Bina Insani merupakan jurnal interdisiplin yang melingkupi aspek-aspek tentang M... see more